Notice No. 1877 - Excise - Revenue Commissioners

Forms APT2 are issued to authorised receivers by Revenue as required.
The warehousekeeper, once satisfied that the applicant is authorised to receive the alcohol
product, and that the movement is secured by bond, should generate a C&E1116 in order to
remove the goods from the system. This form is not required to accompany the goods. The
goods should be dispatched accompanied by Copies 2 & 3 of the APT2 to the premises of the
consignee (the warehousekeeper retains Copy 1 of the APT2 along with the C&E1116).
The consignee should sign Copy 3 of the APT2 on receipt of the goods and return it to the
warehousekeeper as a certificate of receipt.
The procedures for this movement are set out in paragraph 4 of Public Notice 1887 which can
be accessed via the following link:
http://www.revenue.ie/en/tax/excise/leaflets/pn1887.pdf
15 Manufacturing & Processing in Tax Warehouses
15.1 Operations Allowed on Alcoholic Products
Warehousekeepers may normally carry out manufacturing and processing operations on
goods in cask, drums or vats as are normally necessary in the production process, or in order
to preserve the goods. This does not require specific authorisation from Revenue, although
restrictions and conditions may be imposed on permitted operations, and on the way they may
be conducted in the warehouse. In the normal course of events, the approval of the premises
should detail the production process that is intended to be used. Any changes should be
notified to Revenue.
15.2 Notice of Operations
While there is no specific requirement on the warehousekeeper to give advance notice of
operations, such a requirement may be imposed as a specific condition attaching to the
authorisation. The warehousekeeper may be required to post advance notice of operations in a
designated record, and to alert Revenue in advance.
15.3 Warehousekeeper’s Responsibilities
(i) Operations
The warehousekeeper must:
• Supervise all operations closely;
• Impose and record check measures and tests of strength;
• Take, and record immediately, accounts prior to, during and after each operation;
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